Section 10-45A-14 - Denial of claim--Hearing before secretary of revenue and regulation--Appeals. - South Dakota Statutes

10-45A-14. Denial of claim--Hearing before secretary of revenue and regulation--Appeals. Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue and Regulation, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. The procedures therein shall be conducted and appeals allowed and perfected pursuant to chapter 1-26.

Source: SL 1974, ch 89, § 10; SL 1984, ch 12, § 69; SL 2003, ch 272, § 82.